When someone with a Revocable trust dies, is the 1041 filed as a simple trust or as an estate?

[IRonMaN · Accepted solution]

Normally a revocable trust becomes an Irrevocable trust upon death.  Whether or not it is a simple or a complex trust depends on the trust agreement.

[sjrcpa]

And, as is likely, they owned stuff outside the trust, an estate 1041 will also be needed.

[poolcleaner]

Always!